Perhitungan Harga Pokok Produksi dengan Metode Full Costing pada PT Centra Biotech Indonesia

Ikawati, Denisa, Sekar Akrom Faradiza, S.E., M.Sc., Akt. (2022) Perhitungan Harga Pokok Produksi dengan Metode Full Costing pada PT Centra Biotech Indonesia. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This final project aims to determine the calculation of the cost of product production using the full costing method at PT Centra Biotech Indonesia. The data used in this calculation is primary data obtained directly from the company, such as data from interviews with the company and data in the form of information on the company's production costs during 2021. The results of the calculation and classification of production cost data indicate that the calculation of the company's cost of production for produce 732,000 liters of liquid biological fertilizer, which is higher than the calculation of the cost of production according to the author. The overall cost of production according to the company is Rp. 13,002,146,344 and according to the author's calculations, it is Rp. 11,259,344, so there is a difference in the calculation of Rp. 1,742,510,000. The cost of production per liter according to the company is Rp. 17,762 and according to the author is Rp. 15,382, so the difference obtained for the cost of production per liter is Rp. 2,380. This is due to errors in the calculation and classification of production costs, some of which should not be included, but included by the company.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Cost of Production, Full Costing, Liquid Biological Fertilizer.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 15 Oct 2022 03:35
Last Modified: 15 Oct 2022 03:35
URI: http://eprints.uty.ac.id/id/eprint/10793

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